Cyprus non dom tax rates, every one of them on a page
The whole rate card, including the ones non-dom status does not change.
Last verified 2026-10-22Next review 2027-01-224 official sources
Whether Cyprus works for you depends on how you earnTalk it through
Cyprus non dom tax rates get quoted one at a time and usually without the ones that do not suit the pitch. Here is the whole card for tax year 2026, with the rates non-dom status changes marked and the ones it does not left in.
Cyprus non dom tax rates that non-dom status changes
| Income | Non-dom resident | Domiciled resident |
|---|---|---|
| Dividends, defence contribution | 0% | 5% |
| Dividends from pre-2026 profits, to 31 Dec 2031 | 0% | 17% |
| Interest, defence contribution | 0% | 17% |
| Rent, defence contribution | 0% | abolished from 2026 |
What it does not change
| Charge | Rate |
|---|---|
| Income tax on dividends | 0%, for every resident |
| Income tax on salary and business profit | 0 / 20 / 25 / 30 / 35% |
| Tax-free band | first EUR 22,000 |
| Health contribution on dividends, interest, rent | 2.65%, capped at EUR 180,000 of income |
| Health contribution, employee / self-employed | 2.65% / 4% |
| Social insurance, employee / self-employed | 8.8% / 16.6%, ceiling EUR 68,904 |
| Corporate income tax | 15% |
| Qualifying IP profit, after the IP Box | effectively 3% |
| Crypto disposals | flat 8% |
| Cyprus immovable property gains | 20% |
| Gains on other securities | exempt |
| VAT, standard | 19% |
| Stamp duty | abolished from 2026 |
The rate that actually applies to your money
None of the rows above on its own. A euro of company profit reaching a non-dom shareholder meets 15% corporate tax, then nil income tax, then nil defence contribution, then 2.65% for health up to the cap. On EUR 200,000 of profit that is about 17% in total.
What moved in the 2026 reform
Corporate tax from 12.5% to 15%. The defence contribution on dividends from 17% to 5% for domiciled residents, which narrowed the non-dom advantage considerably. The tax-free band from EUR 19,500 to EUR 22,000. Crypto given its own flat 8%. Stamp duty abolished. Loss carry-forward extended from five years to seven. Deemed dividend distribution abolished for 2026 profits, with a new 10% constructive dividend charge in its place.
The social insurance and health contribution rates and ceilings here come from a secondary tax source reviewed in August 2026, not from the Social Insurance Services or the Health Insurance Organisation directly. The tax rates are from the amending laws themselves.
The two amending laws are 244(I)/2025 for income tax and 245(I)/2025 for the defence contribution.
Common questions
- What rate does a Cyprus non-dom pay on dividends?
- Nil income tax and nil Special Defence Contribution. The 2.65% health contribution still applies, capped at EUR 4,770 a year.
- What is the corporate rate?
- 15% from tax year 2026, or an effective 3% on qualifying profit from a qualifying intangible asset under the IP Box.
- Which rates does non-dom status not change?
- The health contribution, income tax on salary and business profit, the 20% capital gains tax on Cyprus property and the flat 8% on crypto disposals.
Whether Cyprus works for you depends on how you earn
Where you live is only half of it. We can walk through your position with you, including the cases where Cyprus tax residency does not give the result people expect. This is general information, not tax advice for your circumstances.
Sources
Every legal, fee and procedural statement on this page is taken from the sources below and was checked on 2026-10-22. Where they change, this page changes.
- Law 244(I)/2025 amending the Income Tax Law, Official Gazette No. 5070 of 31 December 2025 (cylaw.org) — 15% corporate tax, the 2026 60-day rule, personal tax bands and the 8% crypto rate, from 1 January 2026
- Law 245(I)/2025 amending the Special Contribution for the Defence Law (cylaw.org) — Deemed domicile after 17 of 20 years, dividend SDC rates and the EUR 250,000 lump-sum option
- Income Tax Law 118(I)/2002, consolidated text (cylaw.org) — Tax residency (section 2), dividend exemption (section 8(20)), IP Box (section 9(1)(κ)) and rates
- PwC Worldwide Tax Summaries: Cyprus, individual other taxes (reviewed 4 August 2026) — Health contribution and social insurance rates and ceilings (secondary source)
Related
This page is general information about Cyprus rules as published by the authorities named above. It is not legal or tax advice for your circumstances, and immigration outcomes depend on your nationality, documents and individual case. See our legal and tax information disclaimer.